2 Answers
2

These aren't transmission lines so there is no characteristic impedance, and the lines run at either 25Mhz or 50Mhz depending on the speed of your RMII/MII interface, so it is advisable to insert a series resistor and this depends on the ports of the chips and their capacitance. It would probably be a good idea to follow the dev board. Try to keep the traces on one layer with a ground plane adjacent to it (the fast ones anyway) because any stray inductance and capacitance can reduce your rise times\speed.

The RMII signals are treated as lumped signals rather than
transmission lines; no termination or controlled impedance is
necessary; output drive (and thus slew rates) need to be as slow as
possible (rise times from 1–5 ns) to permit this. Drivers should be
able to drive 25 pF of capacitance which allows for PCB traces up to
0.30 m. At least the standard says the signals need not be treated as transmission lines. However, at 1 ns edge rates a trace longer than
about 2.7 cm \${\textstyle {\big (}{\frac {1ns}{5.9{\frac
> {ns}{m}}}}\cdot {\frac {3.7m}{0.0254m}}\cdot {\frac
> {1}{6}}=4.115m{\big )}} \$, transmission line effects could be a
significant problem; at 5 ns, traces can be 5 times longer. The IEEE
version of the related MII standard specifies 68 Ω trace impedance.
National recommends running 50 Ω traces with 33 Ω (adds to driver
output impedance) series termination resistors for either MII or RMII
mode to reduce reflections.[citation needed] National also suggests
that traces be kept under 0.15 m long and matched within 0.05 m on
length to minimize skew.

The RXD pins of the PHY are outputs. They may have fast edge rates. This, in combination with the signal path length from them to the MAC RXD pins, could easily result in transmission line effects (reflections and ringing) which the 33R series termination resistors are there to prevent.

You don't put series terminations at the receiver end of a unidirectional signal path. That's why they're not used for the TXD pins.